IMPOSITION OF TAX ON WOMEN AND ITS IMPACT IN ESAN LAND IN COLONIAL NIGERIA
Keywords:
Taxation, Esanland, Colonial Period, Imposition, ImpactAbstract
The paper examines the imposition of tax on women and its impact in Esanland in the colonial period. It posits that women contributed their quota to the well-being, smooth-running and development of their communities in Esan in the pre-colonial period. These services were accepted by both the men and the women as their civic contributions to the development of society. However, they were exempted from annual and occasional labour for the Enijie (Their Royal Highnesses), which could be seen as taxes. They were also exempted from payment of annual tributes. However, in the colonial period, specifically between 1918 and 1928, direct taxation was imposed on them. The salaried women were also taxed between 1952 and 1960. The paper posits that the imposition of taxation on women had far-reaching socio-economic implications in the area within the period under review. It concludes on the note that since Esan women have always contributed to the development of their communities, there should be no justification whatsoever to exclude them from development agendas and programmes. It is recommended that they should be given more opportunities in education and employment at the local and national levels.
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